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The applicant asks how to determine the tax base for the Special Tax on Certain Means of Transport (IEDMT) when registering new and used vehicles. The DGT clarifies that for new vehicles, the tax base is the VAT amount or the consideration, whereas for used vehicles, it is the market value, which may be determined using official average sale prices.
Cuestión planteada Determinación de la base imponible.
Para vehículos nuevos, la base imponible es el importe determinado como base del IVA o, en su defecto, la contraprestación total. Para vehículos usados, es su valor de mercado en la fecha de devengo, pudiendo el sujeto pasivo optar por los precios medios de venta aprobados por el Ministro. Si el vehículo es usado pero de primera matriculación en España tras haber estado en el extranjero, se debe minorar el valor de mercado con el importe residual de los impuestos indirectos que habrían sido exigibles en estado nuevo.
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